Customs and Central Excise Duties Drawback Rules, 2017
The full text of the Customs and Central Excise Duties Drawback Rules, 2017 in order: 23 rules in 1 chapter, each with the notifications, circulars and judgments that apply to it, and a plain-English explanation.
Customs and Central Excise Duties Drawback Rules, 2017
- Introduction — Introduction
- 1 — Short title and commencement
- 2 — Definition
- 3 — Information to be furnished
- 4 — Format, periodicity and manner of furnishing information
- 5 — Determination of date from which the amount or rate of drawback is to come into force and the effective date for application of amount or rate of drawback
- 6 — Cases where amount or rate of drawback has not been determined
- 7 — Cases where amount or rate of drawback determined is low
- 8 — Cases where no amount or rate of drawback is to be determined
- 9 — Upper Limit of Drawback amount or rate
- 10 — Power to require submission of information and documents
- 11 — Access to manufactory
- 12 — Procedure for claiming drawback on goods exported by post
- 13 — Statement/Declaration to be made on exports other than by Post
- 14 — Manner and time for claiming drawback on goods exported other than by post
- 15 — Payment of drawback and interest
- 16 — Supplementary claim
- 17 — Repayment of erroneous or excess payment of drawback and interest
- 18 — Recovery of amount of Drawback where export proceeds not realised
- 19 — Power to relax
- 20 — Repeal and saving
- Annexure I — Form for Claim of Drawback under Rule 12
- Annexure II — Application for Supplementary Claim for Drawback under Rule 16